PRODUCTION INCENTIVES > UNITED STATES >

West Virginia

United States - Alabama

NameUS - Transferable Tax Credit
URLhttps://www.olffi.com/c/USWVT01T
FundWest Virginia Film Office https://www.olffi.com/c/USWVT
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation, Documentary
Annual budget5M USD annual cap
Funding calculation % of QE upto31
Funding calculation info27% + bonus of 4% of total spend if 10 or more WV residents working as full-time employees or apprentices
Qualifying expenses infoAll QE must be subjected to WV income tax / Expenditures incurred 3 months prior to date of the Funding LOI for motion pictures and episodic series and 6 weeks for commercials will also be considered / Non-resident laborers making more than 50 000 USD while working on the production are not eligible
Nature of fundingSelective
Who can applyNational Production Company
Who can apply infoApplicant must first register to do business with both the Secretary of State AND the State Tax Department
Other requirementsMust begin principal photography within 120 days of approval / Applicant must be approved for funding ssistance prior to start of principal photography
All year roundYes
When to apply infoFirst-come, first-served basis / Meeting to discuss WF policies and procedures must take place between WF and the producers prior to the start of production / Administrative review fee of 5000 USD for motion picture and TV serie (if shooting multiple episodes of one series, the fee will apply to the review of each episode)
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoTransferable Tax Credit
Financial supportNational Productions, Coproductions, Foreign Productions
Minimum local spending info25 000 USD
Individuals paying income tax inWest Virginia
Foreign individuals paying income tax inWest Virginia
Service companies paying taxes inWest Virginia

Contact Details

Name: Lisa Wells
Phone:+1 304 957 9382
Email:lisa.m.wells@wv.gov